1.audit 审计 ^GXEJU7U
2.attestation 鉴证 IKf`[_,t]
3.credibility 可信赖程度 Z6=~1'<X
4.audit of financial statements 财务报表审计 lg/sMF>z\f
5.agreed-upon procedures 执行商定程序 Rlc$;Z9K
6.high levels of assurance 高水平保证 IbdM9qo7
7.compilation 编制 z<a2cQ?XQ
8.reliability 可靠性 Ob&W_D^=N
9.relevance 相关性 dl/X."iv!
10.professional skepticism 职业谨慎 kP,7Li\
11.objectivity 客观性 lpEDPvD_Vm
12. professional competence 专业胜任能力 B3L4F"
13.Senior/CPA-in-charge 项目经理 V;[p438o
14.audit engagement letter 业务约定书 }bfn_ G
15.recurring audit 连续审计 ch,| 1}bi
16.the client 委托人 g{DFS[h
17.change CPA 更换注册会计师 8Uj:
18.the existing CPA 现任注册会计师 <%,'$^'DS
19.the successor CPA 后任注册会计师 |>sv8/!
20.the preceding CPA前任注册会计师 5
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21.issue the audit report 出具审计报告 )}|
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22.expert 专家 41;)-(1
23.the board of directors 董事会 .98.G4J>
24.knowledge of the entity‘ s business 了解被审计单位情况 Lpm?#g uR
25.assess material misstatement risks评估重大错报风险 o8D{dS>,PL
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 c/$*%J<
27.a general knowledge of —— 初步了解―――的情况 W]LQ &f
28.a more knowledge of—— 进一步了解的情况 uZ[/%GTX{)
29.the prior year‘s working papers 以前年度工作底稿 eti9nPjG
30.minutes of meeting 会议纪要 Zps&[;R$-
31.business risks 经营风险 '?}R4w|)
32.appropriateness 适当性 )<LI%dQ:'l
33.accounting estimate 会计估计 5^|"_Q#:
34.management representations 管理层声明 U?6yk
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35.going concern assumption 持续经营假设 |e"/Mf[
36.audit plan 审计计划 Qu_EfmN|
37.significant audit areas 重点审计领域 F^sw0 .b
38.error 错误 '(9YB9 i
39.fraud舞弊 |LFUzq>j
40.modified or additional procedures 修改或追加审计程序 oWrE2U;
41.misappropriation of assets 侵占资产 >x?2F
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42.transactions without substance 虚假交易 zv9MHC
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43.unusual pressures 异常压力 Kfd _uXL>
44.the suspected noncompliance 涉嫌存在违法行为 Riq|w+Q
45.materialiy 重要性 fIEw(k<*
46.exceed the materiality level 超过重要性水平 BA`:miH<
47.approach the materiality level 接近重要性水平 3B"7VBK{
48.an acceptably low level 可接受水平 <%r h/r
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 Gy^FrF
50.misstatements or omissions 错报或漏报 `G0*l|m>
51.aggregate 总计 g$gS7!u,
52.subsequent events 期后事项 0:PSt_33F
53.adjust the financial statements 调整财务报表 /yt7#!tm+
54.perform additional audit procedures 实施追加的审计程序 *zSxG[s
55.audit risk 审计风险 ??+:vai2
56.detection risk 检查风险 7AeP Gr
57.inappropriate audit opinion 不适当的审计意见 %ph"PR/t?
58.material misstatement 重大的错报 r+TK5|ke
59.tolerable misstatement 可容忍错报 ;&7,73!
60.the acceptable level of detection risk 可接受的检查风险